Aside from O and B, the top five consists of director James Cameron, popstar Lady Gaga, and golf giant Tiger Woods.

The list ranks the 100 most powerful celebrities based on income, press rank, web rank, money rank, TV/Radio rank and social rank.

Here’s a rundown of some of the list’s highlight’s and why they were ranked this year, according to Forbes.com:

1. Oprah Winfrey ($315 mil): News that this coming season of “The Oprah Winfrey Show” will be her last helped the self-made billionaire garner more media attention than any other member of the Celebrity 100. Her Harpo production company, which spawned the careers of Dr. Phil, Rachel Ray and Dr. Oz, will introduce interior designer Nate Berkus this fall. Months later, the list’s top-earner will add the lifestyle-themed Oprah Winfrey Network in partnership with Discovery Communications to her media empire.

2. Beyonce ($87 mil): One half of the most famous couple in hip-hop, Beyoncé continues to expand her business empire beyond music. Endorsement deals with companies ranging from Nintendo to L’Oreal and her growing House of Dereon fashion line bring in millions of dollars per year on top of the $86 million she grossed from a 93-stop world tour.

3. James Cameron ($210 mil): As the director of the highest grossing film of all time, Cameron is definitely “king of the world.” Avatar has earned $2.7 billion at the box office alone and has changed the way Hollywood makes films. In the near future almost every studio blockbuster will be released in 3-D. Cameron is already at work on Avatar 2.

4. Lady Gaga ($62 mil): A newcomer to the Celebrity 100, Lady Gaga broke down the door to fame with outlandish outfits and quirky videos, including one that featured her and Beyonce poisoning an unappreciative boyfriend. Bringing in an estimated $31 million with a 106-date tour that grossed $95 million, Lady Gaga is also a marketer’s dream, teaming up with Polaroid, Virgin Mobile, Monster Cable and Viva Glam.

5. Tiger Woods ($105 mil): Tiger Woods’ fall from global sports icon to tabloid fodder was stunning. He saw Accenture, AT&T and Pepsi drop him as a pitchman, but he remains the highest-paid athlete in the world thanks to huge deals with Nike, Electronic Arts and Upper Deck. Nike built a $650 million (sales) golf business from scratch on Woods’ back. His fledgling golf course design business has been hurt by the economic downturn, as all three courses he’s worked on have experienced major delays.

14. Kobe Bryant ($48 mil): Kobe Bryant signed a three-year, $83.5 million extension in April with the Los Angeles Lakers that will make him the highest-paid player in the NBA. He will be only the second player in NBA history with a $30 million salary (Michael Jordan in the late ’90s was the first). His salary this past year was $23 million. Bryant led the Lakers to their fifth title since 2000. Everybody likes a winner: Bryant’s jersey is the NBA’s top seller in the U.S., China and Europe.

15. Jay-Z ($63 mil): Jay-Z likes to say he’s not a businessman; he’s a business, man—and it’s not idle boasting. The rapper-turned-mogul retains his crown as hip-hop’s cash king thanks to a new album and investments in the 40/40 nightclub chain, the Broadway show “Fela!” and the New Jersey Nets basketball team. Jay-Z’s biggest boost comes from his Blueprint 3 tour, which grossed over $1 million per concert this year. He still makes less than wife Beyoncé.

16. Black Eyed Peas ($48 mil): Since crossing over to the mainstream in the early 2000s, the Black Eyed Peas have been everywhere from the Super Bowl pre-game show to discussing politics on CNN. A worldwide tour that took them from Switzerland to Mexico brought in $800,000 a night, while the band’s openness to endorsement deals led them to ink commitments with Target, Honda, Bacardi and Apple.

20. Michael Jordan ($55 mil): Basketball’s greatest player realized his dream of becoming an NBA owner this year when he became the majority shareholder in the Charlotte Bobcats. Jordan will be calling the shots for a franchise coming off its first playoff appearance ever. Jordan still has deals with Gatorade, Hanes and Upper Deck, but Nike is MJ’s gravy train. Brand Jordan is a $1 billion (sales) business for Nike.

22. Steven Spielberg ($100 mil): With DreamWorks safely ensconced at Disney, Spielberg can forget about corporate intrigue and go back to the business of making movies, like his adaptation of the classic comic Tintin. The director continues to earn money from his biggest hits, like Jaws and Jurassic Park, and gets a portion of all ticket sales at Universal theme parks.

25. Tyler Perry ($125 mil): The Georgia-based studio owner had another year for the record books. A self-made millionaire, Perry rolled out two more films, I Can Do Bad All By Myself and Why Did I Get Married Too?, grossing a combined $112 million at the domestic box office. Perry also produced dozens more episodes of his TBS sitcoms, “House of Payne” and “Meet the Browns,” and a nationwide tour of his Madea’s Big Happy Family stage show. He also earned a producer credit on the Oscar-nominated filmPrecious: Based on the Novel Push by Sapphire.

28. Lebron James ($43 mil): LeBron James snagged his second straight MVP award this year as the NBA’s top player, yet his Cleveland Cavaliers team was bounced from the playoffs by the Boston Celtics. James earned $15.8 million from the Cavs and almost twice that through endorsements. His biggest deal is with Nike, and he signed an extension this year that pays more than $10 million per year. James added McDonald’s to his endorsement portfolio in January in a deal worth an estimated $4 million annually.

31. Floyd Mayweather ($65 mil): “Money” Mayweather returned to the boxing ring last year after a 21-month hiatus. Mayweather earned $25 million in his comeback bout in September against Juan Manuel Marquez. He earned an even bigger payday—$40 million—for his 36 minutes of work against “Sugar” Shane Mosley this May. The Mosley fight generated 1.4 million pay-per-view buys, making it the second most lucrative non-heavyweight fight after Mayweather’s 2007 win over Oscar De La Hoya.

33. Donald Trump ($50 mil): The Apprentice once again helped keep The Donald relevant while raking in extra cash for the billionaire. Trump continues to expand his brand, promoting his golf courses through the Golf Channel and producing beauty pageants and MTV’s new reality series, Ladette to Lady. The real estate mogul also reaps millions from his books and speaking engagements. The Trump stamp can be found on products ranging from alcohol to neckties and high-end mattresses.

36. David Beckham ($44 mil): Becks suffered a torn Achilles tendon in March that sidelined him for this year’s World Cup in South Africa. It was a big disappointment for Beckham, who has 115 appearances for England’s national team, the second-most of all time. He has used his time off to lobby for bringing the World Cup to England in 2018. Beckham’s most lucrative endorsement deal continues to be Adidas, which is now using him as the face of two lifestyle lines, Essentials and ObyO. Beckham is working on his own line of underwear and grooming projects to be released later this year.

39. Howard Stern ($70 mil): Stern’s Sirius Radio deal continues to pay him $100 million annually (less the production costs for the show, which come out of his pocket). The veteran shock-jock generated headlines earlier this year when his name was floated as a possible replacement for departing “American Idol” super-judge Simon Cowell. His five-year contract expires at the end of the year.

49. Alex Rodriguez ($36 mil): A-Rod can lay claim to the two biggest contracts in the history of baseball. His current 10-year, $275 million deal pays him $33 million in 2010. He bounced back from his admission of steroid use and a hip injury early in 2009 to lead the New York Yankees to their 27th World Series title. The win and his strong performance helped A-Rod shed the label of not performing under pressure. A-Rod has deals with Nike, Topps and Rawlings, but earns relatively little off the field.

52. Shaquille O’Neal ($31 mil): Shaq earned $20 million in the last year of his contract with the Cleveland Cavaliers this past season. The free agent center will be hard pressed to come close to that salary in his next deal. Shaq remains an active pitchman. His low-priced brand of Dunkman sneakers has sold 80 million pairs since they were introduced in 1996.

55. Manny Pacquiao ($42 mil): While still regarded by many as the best boxer in the sport right now, Pac-Man is also busy outside the ring. He was elected a member of Congress of the Philippines in May. Pacquiao spent a reported $7 million on the campaign. He earned $35 million for his two fights against Joshua Clottey and Miguel Cotto. The boxing world awaits a potential mega-fight against Floyd Mayweather.

61. Serena Williams ($20 mil): Serena Williams had a 2009 to remember as she finished the year ranked No. 1 for the second time in her career and won two Grand Slam titles. She became the first woman to surpass $6 million in prize money for a single season and earned $6.5 million in total. Williams and her sister Venus became minority owners of the NFL’s Miami Dolphins in August.

64. Derek Jetter ($30 mil): The Yankee captain is in the last year of his 10-year, $189 million contract. Everyone expects Jeter to re-sign with the Yankees, but the terms of the contract in regards to years and dollars for the 36-year-old shortstop will be a big story this off-season. Jeter is the most prolific endorser in baseball, earning $9 million off the field. Partners include Ford Motor, Gatorade, Gillette, Nike and others. Jeter became the Yankees’ all-time hit leader in September when he passed Lou Gehrig with his 2,722th hit.

65. Lance Armstrong ($20 mil): Armstrong returned to competitive cycling last year after a three-and-a-half-year hiatus. He finished third in the 2009 Tour de France, an event he has won a record seven times. Nike has sold more than 70 million of its ubiquitous yellow LiveStrong bracelets, inspired by Armstrong, to fund cancer research. Armstrong’s image has been all over the web in support of FRS energy drinks, which launched a $30 million ad campaign last year. Armstrong also sits on the board and has an equity stake in FRS.

68. Diddy ($30 mil): The ageless hip-hop impresario has changed his name from Puff Daddy to P. Diddy to Diddy. Now, he occasionally goes by “Ciroc Obama,” after his lucrative vodka joint venture with Diageo. Diddy still shills Sean John clothing, Bad Boy Records and more. His newest album, Last Train to Paris, is his first since 2006. Diddy’s acting career is on the rise after he appeared in the 2010 flick, Get Him to the Greek, where he played a record executive.

74. Lil Wayne ($20 mil): Not even jail could stop Lil Wayne from making his first appearance on the Forbes Celebrity 100. Sentenced in March to a year in the pen for weapons possessions, the rapper managed to earn his hefty total from his new albumRebirth, proceeds from guest appearances and a healthy dose of touring where he grossed over $500,000 per show. Wayne is already making plans for a new album, Tha Carter IV, upon his release.

80. Akon ($21 mil): The Senegalese-American hip-hop singer/songwriter/producer has been profiting from a range of business ventures this year. There’s his Konvict Clothing, his Pepsi soccer ad campaign, and Kon Live, his Interscope-backed imprint that’s home to Lady Gaga and others. Akon still has time for traditional musical ventures, including an international tour and a new album, Stadium Music.

83. Venus Williams ($15.5 mil): Williams, 30, and sister Serena, 28, are still racking up Grand Slam wins at a time when most tennis players get put out to pasture. Credit the sisters’ myriad of outside interests, which they were once criticized for but which now seem to have added years to their careers. The sisters are currently ranked Nos. 1 and 2 in the world. Venus co-authored Come to Win, released this July. She interviewed people who played sports as kids and went on to successful non-sports careers, including Meg Whitman, Vera Wang and Jack Welch.

85. Gisele Bundchen ($25 mil): The 29-year-old Brazilian beauty, married to NFL quarterback Tom Brady, gave birth to the couple’s first child in December, lost the baby weight instantaneously and went back to work. A multinational brand name, Gisele remains the industry’s most sought-out face and body. Aside from starring in campaigns that included True Religion jeans and Dolce & Gabbana, she has her own sandals line—Ipanema by Gisele.

94. George Lopez ($18 mil): The former sitcom star added to his pile with a popular stand-up act and several flicks, including The Spy Next Door, Valentine’s Day andMarmaduke. But it was his TBS late night talk show that garnered him the most attention. According to Nielsen, 1 million viewers regularly tune in. Come fall, his show will be bumped back an hour to accommodate NBC cast-off Conan O’Brien’s new show.

96. Danica Patrick ($12 mil): IndyCar’s biggest star took Nascar by storm this year when she started racing the No. 7 GoDaddy.com Chevy car for JR Motorsports, owned by Dale Earnhardt Jr. and Nascar rainmaker Rick Hendrick. Her licensed merchandise was one of Nascar’s top sellers at the start of the year, despite her status as a part-time racer in Nascar’s junior circuit. Patrick’s highest finish in her first four races for JR was 30th, and she has earned a cumulative $122,000 in prize money.

98. Chelsea Handler ($19 mil): The funny lady lands on the list for the first time. The host of “Chelsea Lately”, a late-night talk show on E!, Handler took her act on the road this year to promote her third book, Chelsea Chelsea Bang Bang. The book, her third bestseller, debuted at No. 1 on The New York Times bestseller list. Her comedy tour of the same name pulled in a cool $10 million this year. She now has her own production company, Borderline Amazing Productions, and recently signed a $4 million contract for two books to be published next year..